In recent years, Spain has significantly tightened administrative and tax controls over short term rentals. This process, which is particularly relevant in areas such as the Balearic Islands, directly affects thousands of foreign property owners, with the German speaking market representing a very significant share.
From 1 February to 2 March each year, starting in 2026, an annual declaration must be filed with the Land Registry, but only for those landlords who applied for and obtained a Single Rental Registration Number, known as the NRUA, during the year 2025.
The NRUA is not merely a simple administrative code. It is the element that legally enables the marketing of a property on digital platforms. Its validity is subject to strict compliance with information obligations. Failure to submit the form described herein results, without prior notice, in the automatic revocation of the registration number and, consequently, the legal impossibility of continuing to market the property on the short term rental market.
The new form allows the entry of the legally required data for each property or registration number. A complete list of rentals commenced must be provided, indicating the registration number, the purpose of the rental, the number of guests, and the arrival and departure dates.
As regards the deadlines for the current financial year, the information form must be submitted between 1 February and 2 March 2026, as the last day of February is a public holiday. Late submission will automatically lead to the cancellation of the registration number and the corresponding marginal note in the Land Registry.
Although the electronic platform provides manuals and videos for guidance, experience shows that this new system requires a comprehensive overview combining knowledge of registry, administrative, and tax matters. For German speaking owners, whether resident or non resident in Spain and accustomed to a different legal framework, handling this procedure without professional assistance entails an unnecessary risk.
In this context, Omnia Consulting offers a comprehensive service for the management of this information filing. We take care of verifying the information, correctly preparing the corresponding file, and submitting it within the statutory deadline, thus ensuring that the landlord complies with the applicable regulations and retains the NRUA without issues.
In an increasingly stringent regulatory environment, expert advice is not an option but a guarantee of legal certainty. Proper management of these obligations protects the property investment, avoids administrative blockages, and allows you to continue renting in the Balearic Islands with peace of mind.